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20.16

Manufacture of plastics in primary forms

This class includes the manufacture of resins, plastics materials and non-vulcanisable thermoplastic elastomers, the mixing and blending of resins on a custom basis, as well as the manufacture of non-customised synthetic resins. - manufacture of plastics in primary forms: . polymers, including those of ethylene, propylene, styrene, vinyl chloride, vinyl acetate and acrylics . polyamides . phenolic and epoxide resins and polyurethanes . alkyd and polyester resins and polyethers . silicones . ion-exchangers based on

Name
Manufacture of plastics in primary forms
Sector
C - Manufacturing

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

  • This class includes the manufacture of resins, plastics materials and non-vulcanisable thermoplastic elastomers, the mixing and blending of resins on a custom basis, as well as the manufacture of non-customised synthetic resins.
  • manufacture of plastics in primary forms:; polymers, including those of ethylene, propylene, styrene, vinyl chloride, vinyl acetate and acrylics; polyamides; phenolic and epoxide resins and polyurethanes; alkyd and polyester resins and polyethers; silicones; ion-exchangers based on polymers

Usually excludes

  • manufacture of artificial and synthetic fibres, filaments and yarn, see 20.60
  • shredding of plastic products, see 38.32

Source: the official APR activity classification.